Answer and Explanation:
The journal entries are as follows:
But before that the accumulated depreciation for 3 years is as follows:
Cost $400,000  
Less: Residual value $64,000
Depreciable cost $336,000
Divide by Useful life 10  
Annual Depreciation $33,600  
Accumulated depreciation for 3 years $100,800 ($33,600 × 3 years) 
Now the journal entries are as follows:
a. 
On June 1, 2021         
Depreciation expense $14,000 ($33,600 × 5 months ÷ 12 months) 
        To Accumulated Depreciation $14,000
(Being depreciation expense is recorded)
On June 1,2021         
Accumulated Depreciation $114,800 ($100,800 + $14,000) 
Cash $221,120 ($222,400 - $1,280) 
Loss on Disposal $64,080
        To Equipment $400,000
(Being the disposal of an asset is recorded)
b. 
On June 1, 2021         
Depreciation expense $14,000 ($33,600 × 5 months ÷ 12 months) 
        To Accumulated Depreciation $14,000
(Being depreciation expense is recorded)
On June 1,2021         
Accumulated Depreciation $114,800 ($100,800 + $14,000) 
Loss on Disposal $285,200 ($221,120 + $64,080) 
        To Equipment $400,000
(Being the disposal of an asset is recorded)